Exemption for visiting academics: visiting professors and researchers temporarily exempt from host-state tax on teaching or public-interest research remuneration. A professor, teacher or research scholar resident of one Contracting State who visits the other to teach or conduct research at an approved institution is exempt from host-state tax on remuneration for those activities for a limited period from first arrival; research income is covered only if undertaken in the public interest and residency is determined by the fiscal or income year of the visit or the immediately preceding year.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Exemption for visiting academics: visiting professors and researchers temporarily exempt from host-state tax on teaching or public-interest research remuneration.
A professor, teacher or research scholar resident of one Contracting State who visits the other to teach or conduct research at an approved institution is exempt from host-state tax on remuneration for those activities for a limited period from first arrival; research income is covered only if undertaken in the public interest and residency is determined by the fiscal or income year of the visit or the immediately preceding year.
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